Seeks to provide waiver of late fee for late filing of NIL FORM GSTR-7

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..... , 2017. No. MGST.1024/C.R.44(3)/Taxation-1. In exercise of the powers conferred by section 128 of the Maharashtra Goods and Services Tax Act, 2017, (Mah.XLIII of 2017) (hereafter in this notification referred to as the said Act), and in supersession of the Government notification of the Finance Department No.GST/1021/C.R.56(D)/Taxation-1. [Notification No. 22/2021 State Tax], dated the 9th June, 2 .....

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..... urn in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, shall stand waived which is in excess of an amount of one thousand rupees: Provided further that the total amount of late fee payable under section 47 of the said Act by the registered person, who fails to furnish the return in FORM GSTR-7 for a month by the due date, where the total amount of State tax deducted at source in .....

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